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NY N006810

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March 1, 2007

CLA-2-58:RR:NC:TA:352

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.9080

Mr. Yuly Shih
USJHI Corp.
2224 Pleasant View Road, Suite 1
Middleton, WI 53562

RE: The tariff classification a polyester/cotton blend embroidered ribbon for use as a doll accessory from China.

Dear Mr. Shih:

In your letter dated January 23, 2007 you requested a tariff classification ruling.

The submitted sample, designated as style number 0206-140 (PC308R), is an embroidered woven ribbon composed of 50% polyester and 50% cotton. Approximately 11 millimeters in width, this narrow woven fabric with fast edges will be embroidered with a stylized floral motif along its whole length. Your correspondence indicates that this product will be marketed as a doll accessory.

The applicable subheading for the embroidered ribbon designated as style number 0206-140 (PC308R) will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.4 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 5806.32.10, HTSUS, which provides a duty rate of 6 percent ad valorem, the rate of duty for the embroidered ribbon will be 7.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 5806.32.10 - Woven ribbons of man-made fibers, not pile, not cont by wt 5% or more of elastomeric yarn or rubber
• Tariff No.: 5810.92.90 - Embroidery in the piece or in strips (excluding badges, emblems and motifs), of man-made fibers, other than without visible ground